by Fresh Start Tax | Sep 4, 2013 | Sales Tax, State of Florida
FLORIDA Sales Tax Audits – Attorneys, Lawyers, Former Agents
Has your company has been issued a Notice of Intent to Audit Books and Records from the State of Florida?
We can have the auditor come to our professional offices thus avoiding a State of Florida Auditor from taking up your space, your employee’s time, snooping around your business and asking questions to your employees. will
You should never have any tax auditor show up and audit at your location.
As Tax Attorneys, Tax Lawyers , CPA’s, Former Florida Sales Agents and Use Tax Agents we have been defending companies throughout the State of Florida.
Factors that could have caused your Florida business to become a target of a Florida sales tax audit
The state of Florida Department of revenue audits taxpayers for various reasons. The list below could have triggered your Florida sales tax audit.
- Do you purchase supplies for your business from out-of-state vendors or through the Internet?
- Did you sell goods at retail, or wholesale products which you manufacture,
- Did you sell services in Florida, can you be sure you are collecting the appropriate amount of sales tax on the sale of your goods or services?
- If the answer is “yes” to any of these questions you might be targeted by the State of Florida for a sales and use tax audit.
The state of Florida Sales Tax Audits targets different businesses, different industries and different geographical boundaries to make sure they have a very balanced approach to the sales tax audits in the state of Florida.
Sate of Florida Sales Tax must ensure total coverage for the entire state therefore all industries and businesses are included in sales tax audits.
No industries are excluded. The state of Florida keeps a sharp eye on all industry, new industries in potential targets of abuse.
When the state of Florida sales tax division finds widespread industry abuse they will put a lot of their time and resources into correction.
As a general rule that could mean convictions, heavy penalties, fines and certainly media and newspaper publicity. They do this to get the attention of the public and mainly to help control industry abuses.
As a general rule when the state or federal agency puts out a number of press releases it is attempting to let the public know there plan a future attack.
It also should be noted that the state of Florida sales and use tax division conducts random audits as well as targeted audits.
Other factors that have to be considered for Florida Sales Tax Audits:
- industries presently selected as targets
- amount of exempt sales being claimed
- Amount of total sales being reported
- ratio of exempt sales to total sales
- adverse information from customers or employees
Most of these factors are obvious but the state of Florida sales tax audit division is always coming up with more programming targeting the industries where revenue success is obvious.
Companies with a history of prior audits where there was significant recovery will definitely get audited again.
Larger companies with high amounts of sales and those reporting high amounts of exempt sales are also targeted.
You should also be aware that Florida sales tax audits occur many times when ex- spouses and former employees turn and companies, individuals, and corporations that have been tax cheats over the years purely for retribution. So be careful what you say and who you say it to.
Florida’s voluntary disclosure program
Florida’s voluntary disclosure program allows a taxpayer to report previously unpaid or underpaid tax liabilities for any tax administered by the Department of Revenue. It is the taxpayer’s opportunity to voluntarily pay these taxes without being penalized.
Who is eligible?
Anyone who has any tax liability for a tax administered by the Florida Department of Revenue and who has not been previously contacted by the Department concerning the liability. Disclosures relating to delinquencies or deficiencies that are obvious and would routinely generate a billing if not otherwise self-disclosed are not eligible for the program.
What are the benefits to the taxpayer?
When the tax and interest liabilities have been paid, all penalties will be waived unless tax has been collected and not remitted. In those instances, a five percent penalty will be imposed, unless reasonable cause is presented.
How far back will the Department look?
Three years immediately preceding the postmark date of the voluntary disclosure request. Failure to take advantage of this program could result in the Department holding the taxpayer liable for the applicable (longer) limitation periods of the relevant taxes.
Professional Tax Representation
- On staff, Board Certified Tax Attorney’s, IRS Tax Lawyers, Certified Public Accountants, Enrolled Agents, Former Sales Tax Agents, State of Florida
- Full Service Accounting Tax Firm,
- We taught Tax Law in the IRS Regional Training Center
- Former IRS Agents, Managers and Instructors with over 60 years experience in the local, district and regional IRS offices.
- Highest Rating by the Better Business Bureau “A” Plus
- Fast, affordable, and economical
- Licensed and certified to practice in all 50 States
- Nationally Recognized Veteran /Published Former IRS Agent
- Nationally Recognized Published EZINE Tax Expert
- As heard on GRACE Net Radio.com – Monthly Radio Show-Business Weekly
- Former Sales Tax Auditor of 16 years
- FLORIDA Sales Tax Audits – Attorneys, Lawyers, Former Agents
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Areas of Professional Tax Practice:
- Same Day IRS Tax Representation
- Offers in Compromise or IRS Tax Debt Settlements
- Immediate Release of IRS Bank Levies or IRS Wage Garnishments
- Tax Relief from a IRS Bill, Letter or Notice of “Intent to Levy”
- IRS Tax Audits
- IRS Hardships Cases or Unable to Pay
- Payment Plans, Installment Agreements, Structured agreements
- Abatement of Penalties and Interest
- State Sales Tax Cases
- Payroll / Trust Fund Penalty Cases / 6672
- Filing Late, Back, Unfiled Tax Returns
- Tax Return Reconstruction
- Consulting, Services, Representation
- INCOME, BUSINESS TAX CONSULTANTS
- bookkeeping and accounting services
- Tax Court
- Florida Sales Tax Defense
FLORIDA Sales Tax Audits – Attorneys, Lawyers, Former Agents – AFFORDABLE EXPERTS
by Fresh Start Tax | Jun 25, 2013 | FBAR
We are asked on a routine basis is there after FBAR amnesty?
The answer flat out is NO!
There is no such program being offered by the federal government that would give a taxpayer a free ride.
The best deal you are you will get with the Internal Revenue Service is by hiring a highly trained and experienced tax professional who knows the ropes through the system and there are many of these tax professionals that exist. IRS is very tough on FBAR.
In the last three filing years they have collected over $5.5 billion on Fbar alone. It is a hot ticket item with the IRS and it not going to stop.
I have read that there is an estimate of over $300 billion still to collect.
Make sure you do your due diligence before engaging in a tax firm.
With that said, there is much at you can do about the abatement of penalties and interest as a result of the government computations of the various penalties that arise from the filing and reporting of Fbar.
You should contact us today for a free initial tax consultation and find out the truth about your particular situation. Let our years with the federal government and extensive work experience be your best friend.
We have been in private practice since 1982 and have over 206 years of professional tax experience.
We are A+ rated by the Better Business Bureau.
We are comprised of tax attorneys, tax lawyers, former IRS agents, managers and tax instructors.
We have over 60 years of working directly for the Internal Revenue Service in a local, district, and regional tax offices of the Internal Revenue Service.
As a result of our years of experience, we know all the protocols, all the formulas, and all the penalty abatement reasonable classes that can serve you well for the situation that you may be now facing
Reasonable Cause Guidelines
Reasonable Cause.
Once IRS tax examiners determine that the taxpayer is in full compliance for all open years (not on extension) with respective provisions of the law, they must consider any reason a taxpayer provides in conjunction with the guidelines, principles and evaluating factors relating to reasonable cause based on the facts and circumstances.
IRS Tax Examiners are mindful of the fact that generally these penalties apply to individuals who have business or investment activities in foreign countries, and, as such, general care and prudence requires researching the filing and tax obligations of all jurisdictions.
Reasonable cause does not apply to the initial penalty in some IRC sections.
Many of the penalty sections have specific provisions for reasonable cause.
IRS Tax Examiners must issue a determination letter if the taxpayer requested reasonable cause consideration and it was denied.
Reasonable cause determinations can only be made by the unit that asserted the penalty e.g., campus cannot allow reasonable cause for a penalty asserted by LB&I, TE/GE, or SB/SE Field Office Examination.
A taxpayer’s repeated failure to file does not support testimony that the taxpayer demonstrated normal business care or prudence for the older, late-filed years.
Once all open periods (not on extension) are secured, examiners can make a determination as to reasonable cause for any of the periods not timely filed.
IRM 20.1.1.3.2.1 lists the standards and authorities for establishing reasonable cause and IRM 20.1.1.3.2.2 defines ordinary business care and prudence.
A taxpayer’s testimony that records were not available year after year has no merit. Once all late filings are secured, examiners can make a determination as to any reasonable cause for all periods secured.
IRM 20.1.1.3.2.2.3 provides criteria for taxpayers unable to obtain records.
It is critical to understand that there are no two cases alike.
Facts and circumstances different from taxpayer to taxpayer and many times a taxpayers history will determine the IRS tolerance in certain situations.
Remember there is no such thing as Fbar amnesty at this current time.
Avoidance Criminal Prosecution
To avoid criminal prosecution your case must be reviewed by an experienced tax attorney or tax lawyer who has extensive experience in working with the Internal Revenue Service. In all honesty there are no two cases the same.
Every case must be thoroughly reviewed before guidance can be given.
As a general rule, the IRS is going to go after high dollar cases and those who have repeatedly violated the law and have made every effort possible to hide or fail to disclose the funds.
When you call our office and you have such a case, you will speak to a tax attorney or tax lawyer in which all conversations will be held under attorney-client privilege.
FBAR Amnesty – Avoidance Criminal Prosecution – Affordable Attorneys, Lawyers, Former IRS
by Fresh Start Tax | Jun 10, 2013 | Tax Settlements
Settle Tax Debt – Affordable Christian Tax Professionals <><
Get solid Biblical Tax Counsel with a nationwide Christian Tax Firm<><.
We are professional Christian tax firm that specializes in settling IRS and state tax debt.
We are comprised of Christian tax attorneys, Christian lawyers, Christian CPAs, and former IRS agents, managers and tax instructors.
We have over 205 years of professional tax experience and over 60 years of working directly for the Internal Revenue Service.
As a result of our 60 years of working directly for Internal Revenue Service we know all the tax debt settlement programs and formulas.
We have worked at Internal Revenue Service as agents, managers and also taught tax law as well as the offer in compromise program.
Contact us today for a free initial tax consultation and find out if you are a tax debt settlement candidate through the new IRS fresh start program or fresh start initiative.
Taxpayers who are looking to settle their IRS tax debt should to be very careful because there a many companies ripping off taxpayers.
It is important you contact a Christian tax firm to make sure that you have a high percentage chance of getting your offer accepted by the Internal Revenue Service.
Not all taxpayers are suitable candidates for the IRS tax debt settlement program.
Settlement a Tax Debt Numbers
58,000 offers in compromise are filed every year by taxpayers and approximately 38% of those are accepted by the Internal Revenue Service.
My guess best is most of those offers that are accepted are filed by a professional tax firm.
You should know that the offer in compromise or the IRS tax settlement program is a very specific program.
As a former IRS agent I worked this tax debt settlement program and I am completely familiar with the inner workings tax debt settlement program formulas.
You can find on our website a pre-qualifier tool to find out for yourself whether you are a suitable candidate for an offer in compromise.
Call our tax firm today for a free initial tax consultation to find out whether you are a suitable candidate to settle your tax debt please.
Please read below about the new IRS fresh start program to help struggling taxpayers settle their IRS tax debt.
Policy Changes for the IRS Tax Debt Settlement
Under the current Fresh Start initiative the IRS has incorporated its Streamlined Offer in Compromise process into the overall investigation of offers and has added flexibility to the financial analysis used in evaluating offers.
The Streamlined Offer in Compromise process includes:
- Fewer requests for additional financial information
- If necessary, requests for additional information by phone, not by mail
- Greater flexibility when considering your ability to pay
The changes to financial analysis add more flexibility to the OIC process including:
- Greater flexibility in determining the equity in assets
- Greater flexibility in determining the allowable living expenses
- Reducing the amount of future income included in the offer
Call us today and let us walk you through the IRS tax debt settlement program.
Before you spend a nickel make sure you are a suitable and qualified candidate to settle your IRS tax debt.
By calling a professional Christian tax firm you will hear the truth.
Settle Tax Debt – Affordable Christian Tax Professionals – Lawyers, CPA’s, Former IRS
by Fresh Start Tax | Jun 5, 2013 | Sales Tax
State of Florida Sales Tax Audit Affordable Experts
We are a Florida tax firm that specializes in the state of Florida sales tax audits. We have been in private practice in Florida since 1982 and we are A+ rated by the Better Business Bureau.
We are staffed with tax attorneys, tax lawyers, certified public accountants, enrolled agents, and former agents who are sales tax experts.
Our firm has a total of 206 years of total tax experience and can help you with any state of Florida matter concerning the Internal Revenue Service.
You can contact us today for free initial consultation and speak directly to Affordable Sales Tax Expert attorneys, CPAs or former agents. We are the affordable tax firm.
Why Are Taxpayers and Businesses Audited by the State of Florida, Department of Revenue:
You
The state of Florida Department of revenue audits taxpayers for four major reasons:
1. Enforce Florida tax laws uniformly,
2. Deter tax evasion,
3. Promote voluntary compliance,
4. Educate taxpayers.
The Non-Filer Program
One of the chief priorities with the state of Florida Department of revenue is to go after those individuals and businesses who have failed to pay sales tax. With Florida being such a transient area and businesses opening up in closing the state of Florida launches new programs and every fiscal year to go after non-filers and to close the tax gap that exists.
The state launches several programs every year to sales tax cheats and to attempt to launch criminal investigations against those individuals and businesses who fail to pay over sales tax that have been collected. If you have not filed your past due tax returns is in your best interest to contact us today to get you back in the program.
The State of Florida excepts most tax returns as accurate.
The state of Florida accepts most tax returns as filed, they audit some returns to verify accuracy and evaluate compliance.
Sales and Use Tax Audits do not always result in the taxpayer owing additional tax, penalty or interest.
The State tax auditor may adjust a credit carryover or correct distribution without assessing additional tax.
Why are Taxpayers Selected for State Tax Audit?
Audit Methods
The methods for selecting a business or individual to audit vary from tax to tax. Here are some examples of sources we use to identify a potential audit candidate:
- Internal Revenue Service information.
- Information sharing programs with other states and state agencies.
- Computer-based random selection.
- Analysis of Florida tax return information.
- Business publications, periodicals, journals, and directories.
Types of Records You will Need to Provide for the Sales Tax Audit
When the State of Florida notifies you of our intent to audit, they will also tell you what records you will need to provide.
The types of records may include, but are not limited to:
1. General ledgers and journals
2. Cash receipt and disbursement journals
3. Purchase and sales journals
4. Sales tax exemption or resale certificates
5. Florida tax returns
6. Federal tax returns
7. Depreciation schedules
8. Property records
9. Other documentation to verify amounts entered on tax returns.
Record Keeping Requirement
You must keep your records for three years since an audit can extend back that far.
The State of Florida Department of Revenue may audit for periods longer than three years if you did not file, or filed a substantially incorrect return or payment.
Yes, you have taxpayers Rights During an Sales Tax Audits ?
The Florida Taxpayer’s Bill of Rights provides protection for taxpayers’ privacy and assets during their interactions with Revenue employees.
Your rights include:
1. The right to fair treatment.
2. The right to get available information and prompt, accurate responses to your questions.
3. The right to have the Department begin and complete its audit in a timely manner after we notify you of our intent to audit.
4. The right to get simple, nontechnical statements which explain the reason for audit selection and the procedures, remedies, and rights available during audit, appeals, and collection proceedings.
If you do this yourself, Can you Request Technical Assistance During the Audit?
When there are transactions or issues for which the tax consequences are questionable, you may ask for a written statement of our position any time during the audit. Our office of Technical Assistance and Dispute Resolution will issue a Technical Assistance Advisement (TAA), which is binding on the Department. For more information, read “Requesting Advice During an Audit.”
We encourage you to use our Tax Law Library to research the issue before requesting technical assistance.
What Happens When the Sales Tax Audit is Complete?
After your Sales Tax audit is complete, you can review the audit findings and proposed changes to your tax liability. The auditor will give you a copy of the work papers and explain your rights, including deadlines for filing protests.
If you agree
If you agree with the audit findings, we expect you to pay the amount due in full. If you cannot pay in full we can work payment plans or installment arrangements out with the state of Florida sales tax division. You have the right to protest the proposed changes if you disagree with them.
Florida’s voluntary disclosure program
Florida’s voluntary disclosure program allows a taxpayer to report previously unpaid or underpaid tax liabilities for any tax administered by the Department of Revenue.
It is the taxpayer’s opportunity to voluntarily pay these taxes without being penalized.
Who is eligible?
Anyone who has any tax liability for a tax administered by the Florida Department of Revenue and who has not been previously contacted by the Department concerning the liability.
Disclosures relating to delinquencies or deficiencies that are obvious and would routinely generate a billing if not otherwise self-disclosed are not eligible for the program.
What are the benefits to the taxpayer?
When the tax and interest liabilities have been paid, all penalties will be waived unless tax has been collected and not remitted. In those instances, a five percent penalty will be imposed, unless reasonable cause is presented.
How far back will Sales Tax Agents look?
Three years immediately preceding the postmark date of the voluntary disclosure request. Failure to take advantage of this program could result in the Department holding the taxpayer liable for the applicable (longer) limitation periods of the relevant taxes.
What taxes are eligible?
All taxes administered by the Department of Revenue are eligible, including (but not limited to):
- Governmental leasehold intangible personal property tax,
- Gross receipts tax on utility services,
- Insurance premium taxes, surcharges, and fees.
- Local option tourist development taxes administered by Department of Revenue,
- Motor vehicle warranty fee (“lemon law).
Call us today to learn more about state of Florida sales tax issues. You can speak directly to tax attorneys, tax lawyers, CPAs and former agents.
We are A+ rated by the Better Business Bureau in private practice since 1982 right here in Florida.
We are the affordable sales tax experts.
State of Florida Sales Tax Audit – Affordable Attorneys, Lawyers, CPA’s, Former Agent Sales Tax Experts – FLORIDA
by Fresh Start Tax | Jun 5, 2013 | Sales Tax
Affordable, experienced Sales Tax Audit – Affordable Attorneys, Lawyers, CPA’s, Former Agents Since 1982. 954-492-0088
We are local affordable South Florida Sales tax experts in dealing with the Florida Department of Revenue.
With over 206 years of total firm experience we are one of the most reputable tax firms in dealing with sales tax issues and the Department of Revenue in the state of Florida.
If you are having a tax issue or tax problem with the state of Florida, Department of revenue sales and use tax, contact us today for free initial tax consultation.
You will speak directly to tax attorneys, certified public accountants or former agents who can help you with any Florida sales or use tax situation that you have.
We are experts in Florida sales tax audits, tax settlements, and all areas of tax negotiations.
We are A+ rated by the Better Business Bureau and have been in private practice since 1982.
We are available for no cost initial tax consultation. We are the fast and friendly and affordable tax firm.
Why were you selected for a State of Florida Sales Tax Audit
The state of Florida audits taxpayers for many reasons some of those are the following:
- Enforce Florida tax laws uniformly to all industries and persons,
- Deter tax evasion statewide,
- Promote voluntary compliance within the state of Florida,
- Educate taxpayers and make sure they are following the tax laws correctly.
While the State of Florida accepts most Sales and Use tax returns as filed they audit some returns to verify accuracy and evaluate compliance. There are a certain number of tax returns that must be audited and this is determined by the budget given the Department of revenue.
Sales Tax Audits do not always result in the taxpayer owing additional tax, penalty or interest. Surprisingly many sales tax audit winds up as “no changes”.
Many times the State auditor may adjust a credit carryover or correct distribution without assessing additional tax. The auditor may even determine that a refund is due.
How Are Taxpayers Selected for State of Florida, Sales and Use Audit?
Some of the methods for selecting a business or individual to audit vary from tax to tax.
Here are some examples of sources we use to identify a potential audit candidate:
- Internal Revenue Service information provided to the state,
- Information sharing programs with other states and state agencies,
- Computer-based random selection,
- Analysis of Florida tax return information.
- Business publications, periodicals, journals, directories and information received from third parties.
What Types of Records Will I Need to Provide during the Sales Tax Audit?
When the State notifies you of our intent to audit records, we will also tell you what records you will need to provide. The types of records may include, but are not limited to:
- General ledgers and journals,
- Cash receipt and disbursement journals,
- Purchase and sales journals,
- Sales tax exemption or resale certificates,
- Other documentation to verify amounts entered on tax returns. Remember that each tax auditor is different and each state tax auditor looks at each case differently to their eyes.
Record-keeping requirements that are necessary
You must keep your records for three years since an audit can extend back that far. The Department may audit for periods longer than three years if you did not file, or filed a substantially incorrect return or payment.
What Are My Rights During an Florida State Tax Audit?
The Florida Taxpayer’s Bill of Rights provides protection for taxpayers’ privacy and assets during their interactions with Revenue employees.
Some of your taxpayers rights include:
- The right to fair treatment,
- The right to get available information and prompt, accurate responses to your questions,
- The right to have the Department begin and complete its audit in a timely manner after we notify you of our intent to audit,
- The right to get simple, nontechnical statements which explain the reason for audit selection and the procedures, remedies, and rights available during audit, appeals, and collection proceedings.
Communicating and Meeting Deadlines
Throughout the Sales Tax audit process, communication is vital.
After the auditor sends you a Notice of Intent to Audit Books and Records, the auditor will work with you to set a date to begin the audit.
The auditor will give you deadlines for providing information or documentation. If you need additional time to prepare, or need to request a delay for other reasons, contact the auditor.
The auditor will make every effort to accommodate your requests. If you fail to respond or provide the requested information, we may issue an assessment and file a warrant based on the best available information.
Remember there are number two audits alike. Each sales tax audit is shaped by the tax return and the tax auditor.
As former IRS agents and tax auditors the best advice that we can give you is never to lie to any federal or state tax agent and is always in your best interest to hire a professional firm to get the best results.
There is a huge difference in the results when taxpayers attempt to settle these cases versus the tax professionals.
When you’re hiring a tax firm always check out their Better Business Bureau rating and always speak to the person that will be handling your sales tax audit.
Special Note of Interest
The Department of revenue many times uses a criminal approach to collect monies from businesses that own back sales tax. With the threat of criminal prosecution the Florida Department of revenue will conduct investigations prompting some of these individuals and businesses to pay the tax in full. And it works.
If you are under criminal investigation or you have received a notice from the Florida Department of revenue about a possible criminal investigation it is in your best interest to immediately seek a tax attorney or tax lawyer who specializes in Florida state sales tax. Contact us today and you can keep all your information you give us under attorney-client privilege.
West Palm Beach – Sales Tax Audit – Affordable Attorneys, Lawyers, CPA’s, Former Agents – Florida Sales and Use Tax Audits
